well, if everything is what it is, a huge amount of this forum and hobby would probably cease to exist. things like a VLB SATA card aren't about polishing a turd, they're about getting the absolute most that's theoretically possible out of a certain type of hardware, so are of value to design
in this particular case, if the adapter was built with the aforementioned chips or similar ones, the cost of it would likely be around $100 to end users purchasing one if a quantity of 1,000 were made
given that the VLB caching IDE controllers, good SCSI cards etc go for $100 or more online, such an adapter would likely sell 1,000 units within this hobby readily, so that's some serious potential profit margin to the person who builds one
because of the voltages involved, you can even do ridiculous things like design the adapter to provide both data and power to disk drives attached to it. surface mount a combo SATA/power connector to the board, put the holes in the PCB to mount a 2.5" SSD on it. also that jmicron chip - I think I have a whole pile of worthless Lian Li SATA to PATA 5.25" bay things here somewhere which employ this exact chip, haha. they were meant for plugging in PATA drives into SATA ports.
going back to VLB I/O capacity here - while VL is theoretically capable of around the same bandwidth as PCI, in practice it generally never exceeded around 60-70MB/sec in burst reads in my own experience benchmarking reads from local cache. I think this may simply be the chips of the time period hitting their maximums of what they could output, or the 486 CPU simply not being able to process more raw data
as for PCI, well, I had no issue hitting the bus ceiling on workstation pentium II/III boards with ATTO SCSI cards doing cache reads or RAID 0/1 reads using 15K disks